Title: Application of Activity- Based Costing in Enterprises
Abstract: Activity- based costing can reflect the real cause of cost more accurately for a more accurate accounting. The costing method is more scientific and the implementation of this method depends on technological progress. However, the use of activity- based costing is restricted because current enterprise management is poor, managers have little interest in the method, the quality of financial staff needs to be improved, it is not easy to collect basic data, and the staff motivation power is weak. In order to improve the competitiveness and profitability, enterprises should take measures to improve the quality of staff and the degree of information, establish a modern management system and strengthen trainings.
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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